Assembly BillIntroduced
A 8527: Expands the imposition of sales tax on the sale of race horses made through claiming races to include the total sale price on each sale.
What A 8527 does, verified January 9, 2026
The proposed law aims to impose sales tax on the sale of race horses made through claiming races in the state. The tax applies only to the amount exceeding the highest previous purchase price paid for the same horse within the same calendar year. If no previous purchases have been made within a calendar year, the full purchase price is taxable. Race tracks are required to maintain accurate and detailed lists of such sales upon reasonable request. The law will take effect 90 days after it becomes a law and apply to sales tax quarterly periods.
Bill journey
1IntroducedCurrent
2In CommitteePending
3First Chamber FloorPending
4Second ChamberPending
5GovernorPending
6ChapteredPending
Last action: referred to ways and means (2026-01-07)Alert me
Quick answers about A 8527
- What is the current status of A 8527?
- As of January 9, 2026, A 8527 is recorded as "Introduced": it has been introduced and is waiting for its first committee hearing or floor vote. The last recorded action, on January 7, 2026, was "referred to ways and means".
- Did A 8527 pass?
- Not yet. A 8527 has been introduced and has not passed either house.
- Who wrote A 8527, and where is it now?
- A 8527 was authored by Asm. Tony Simone. Its committee of record is Assembly Ways & Means.
Author and sponsors
Full contact details, staff, and committees with Connect, $16/moUnlockRecent actions2 total · showing 2
| Jan. 07, 2026 | referred to ways and means |
| May. 20, 2025 | referred to ways and means |
Latest bill textIntroduced version, May 20, 2025 · 298 words
STATE OF NEW YORK ________________________________________________________________________ 8527 2025-2026 Regular Sessions IN ASSEMBLY May 20, 2025 ___________ Introduced by M. of A. SIMONE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to sales tax on the sale of race horses made through claiming races The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision (g) of section 1111 of the tax law, as amended 2 by chapter 287 of the laws of 1985, is amended to read as follows: 3 (g) The sale of race horses made through claiming races within the 4 state, shall be subject to sales tax [but only on such portions of the5total purchase price that exceed the highest of any prior purchase pric-6es paid for the same horse during the same calendar year within the7state. Where no previous purchases have been made within a calendar8year, the full purchase price shall be taxable]. Officials of all race 9 tracks in the state shall maintain and make available, upon reasonable 10 request, accurate and detailed lists of such sales. 11 § 2. This act shall take effect on the first day of the sales tax 12 quarterly period, as described in subdivision (b) of section 1136 of the 13 tax law, beginning at least 90 days after the date this act shall have 14 become a law and shall apply in accordance with the applicable transi- 15 tional provisions of sections 1106 and 1217 of the tax law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11055-02-5
Text of A 8527 as introduced, from the official record. Connect Plus keeps every version and highlights what changed.Compare versions